https://www.taxtmi.com/caselaws?id=51589 An appeal under the Central Excise Act was filed before the Commissioner (Appeals) beyond the period permitting condonation, as the delay of nine months and eleven days exceeded the maximum condonable limit of three months. The Commissioner (Appeals) therefore rightly treated the appeal as time-barred. The Tribunal held that it had no power to require condonation of such delay by the Commissioner (Appeals) and could not examine the merits once the original order had attained finality. en-us Tue, 16 Jul 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51589 An appeal under the Central Excise Act was filed before the Commissioner (Appeals) beyond the period permitting condonation, as the delay of nine months and eleven days exceeded the maximum condonable limit of three months. The Commissioner (Appeals) therefore rightly treated the appeal as time-barred. The Tribunal held that it had no power to require condonation of such delay by the Commissioner (Appeals) and could not examine the merits once the original order had attained finality. Case-Laws Central Excise Tue, 16 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51589